新会计准则实施前后会计数据价值相关性实证研究

2006年2月财政部发布的新会计准则于2007年在上市公司率先实施。近四年的实施,其效果怎么呢？会计信息的质量是否得到了提高？对此本文以主板上市公司2004-2009年的数据为样本进行实证研究,其结果表明,新准则实施后会计数据的价值相关性显著提高,从而证实了新准则的运用有助于提高会计信息质量。

An Empirical Research on the Value Relevance of Accounting Date Before and After the Implementation of New Accounting Standards

The new accounting standards issued by the Ministry of Finance in February 2006 was firstly implemented by the listed company in 2007.After nearly four years of implementation,how the effect is like？ Whether the quality of accounting information has been improved？ Regarding this situation,the paper has done the real empirical research,taken data of year 2004-2009 of the motherboard listed companies as the sample.The results show that after the implementation of new guidelines,the value relevance of accounting data has been significantly improved;thereby this can help improving the quality of accounting information.